Taxpayer User Guides

Taxpayer User GuidesDownload
Installation of CertificatesPDF
Login to Taxpayer Administration PortalPDF 
Web POS InvoicingPDF
Renewal of POS cardPDF
Renewing Admin Secure ElementsPDF
Requesting Additional CertificatesPDF
Requesting Certificate RevocationPDF
Smart Card, PIN or Certificate IssuesPDF
Statutory Declaration FormPDF
Submitting the Request For an Admin Secure ElementPDF
TAP User GuidePDF


Tax Labels


Revised 01 August 2026
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS

NameAbbrTax LabelRate/AmountNote
Value Added TaxVATG12.50%New VAT Tax Label effective from 1 August 2025
Tourism Service TaxTSTH5%It will apply to tourism operators above the $2 million threshold and will be effective from 01 September 2026.
 
Value Added TaxVATA9.00 %Tax rate has increased to 15% therefore tax label D to be used effective from 1st August 2023
Value Added TaxVATD15.00%To be used by VAT registered businesses for sale of taxable goods and services effective from 1st August 2023
Value Added Tax 
(Zero-rated Supplies)
VAT- Zero – RatedB0.00 %Applies to goods and services under Schedule 2 of Value Added Tax Act 1991 and 21 essential items effective from 1st April 2022
Also applies to prescribed medicines effective from 1st August 2023
Value Added Tax (Exempt Supplies)VAT – EXEMPTC–Applies to goods and services under Schedule 1 of Value Added Tax Act 1991
Service Turnover TaxSTTE–Removed as per 2020-2021 National Budget
Environment Climate Adaptation LevyECALF–Removed as per revised 2021-2022 budget
Plastic Bag LevyPBLPFJ$0.50The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022
Non-TaxN-TAXN–Applicable only to businesses 


01 April 2022
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS

NameAbbrTax LabelRate/AmountNote
Value Added TaxVATA9.00 %To be used by VAT registered businesses for sale of vatable products and services
Value Added TaxVATD15.00%New rate of 15% on listed items as per the revised 2021-2022 budget effective from 1st April 2022
Value Added Tax 
(Zero-rated Supplies)
VAT- Zero – RatedB0.00 %Applies to goods and services under Schedule 2 of Value Added Tax Act 1991
Value Added Tax (Exempt Supplies)VAT – EXEMPTC–Applies to goods and services under Schedule 1 of Value Added Tax Act 1991
Service Turnover TaxSTTE–Removed as per 2020-2021 National Budget
Environment Climate Adaptation LevyECALF–Removed as per revised 2021-2022 budget
Plastic Bag LevyPBLPFJ$0.50The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022
Non-TaxN-TAXN–Applicable only to businesses who are not registered for VAT

Last Updated - 1 week ago

Taxpayer User Guides

Taxpayer User GuidesDownload
Installation of CertificatesPDF
Login to Taxpayer Administration PortalPDF 
Web POS InvoicingPDF
Renewal of POS cardPDF
Renewing Admin Secure ElementsPDF
Requesting Additional CertificatesPDF
Requesting Certificate RevocationPDF
Smart Card, PIN or Certificate IssuesPDF
Statutory Declaration FormPDF
Submitting the Request For an Admin Secure ElementPDF
TAP User GuidePDF


Tax Labels


Revised 01 August 2026
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS

NameAbbrTax LabelRate/AmountNote
Value Added TaxVATG12.50%New VAT Tax Label effective from 1 August 2025
Tourism Service TaxTSTH5%It will apply to tourism operators above the $2 million threshold and will be effective from 01 September 2026.
 
Value Added TaxVATA9.00 %Tax rate has increased to 15% therefore tax label D to be used effective from 1st August 2023
Value Added TaxVATD15.00%To be used by VAT registered businesses for sale of taxable goods and services effective from 1st August 2023
Value Added Tax 
(Zero-rated Supplies)
VAT- Zero – RatedB0.00 %Applies to goods and services under Schedule 2 of Value Added Tax Act 1991 and 21 essential items effective from 1st April 2022
Also applies to prescribed medicines effective from 1st August 2023
Value Added Tax (Exempt Supplies)VAT – EXEMPTC–Applies to goods and services under Schedule 1 of Value Added Tax Act 1991
Service Turnover TaxSTTE–Removed as per 2020-2021 National Budget
Environment Climate Adaptation LevyECALF–Removed as per revised 2021-2022 budget
Plastic Bag LevyPBLPFJ$0.50The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022
Non-TaxN-TAXN–Applicable only to businesses 


01 April 2022
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS

NameAbbrTax LabelRate/AmountNote
Value Added TaxVATA9.00 %To be used by VAT registered businesses for sale of vatable products and services
Value Added TaxVATD15.00%New rate of 15% on listed items as per the revised 2021-2022 budget effective from 1st April 2022
Value Added Tax 
(Zero-rated Supplies)
VAT- Zero – RatedB0.00 %Applies to goods and services under Schedule 2 of Value Added Tax Act 1991
Value Added Tax (Exempt Supplies)VAT – EXEMPTC–Applies to goods and services under Schedule 1 of Value Added Tax Act 1991
Service Turnover TaxSTTE–Removed as per 2020-2021 National Budget
Environment Climate Adaptation LevyECALF–Removed as per revised 2021-2022 budget
Plastic Bag LevyPBLPFJ$0.50The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022
Non-TaxN-TAXN–Applicable only to businesses who are not registered for VAT

Last Updated - 1 week ago